Abstract: Abstract：At present, the water environmental problems have been a serious threat to national ecological safety, social sustainable development and the protection of the citizen environment right. For this reason, the 4th session of the thirteenth Zhejiang provincial party committee proposed to take large-scale water conservancy action by making use of “five water treatment” as the breakthrough to transformation and upgrading. Considering the present situation of our country environmental audit implementation, we take the “five water treatment” projection as an example, and use the performance prism theory combined with PSR model, to study how to set up a water environmental performance audit evaluation index system, which is suitable for China's national conditions.